Maternity Pay Calculator Work Out Statutory Maternity Pay
Enter a salary or average weekly earnings and see exactly what Statutory Maternity Pay comes to, week by week and in total, for the 2026/27 tax year.
There are two views. If you are the employee, you will see what you will be paid across the 39 weeks. If you are the employer, you will also see your National Insurance cost, how much of the pay you can reclaim from HMRC, and what the leave actually costs your business once that is taken into account.
All results from these tools are estimates based on current UK rates and thresholds. Tax rules and rates change, and individual circumstances vary. Please confirm any figure with a qualified adviser at WPC Accountants before relying on it.
Your details
Use the actual 8-week average ending with the qualifying week if pay varies. Fill this in and it is used instead of the salary above.
Your maternity pay appears here
Enter your details and click Calculate to see the statutory maternity pay estimate.
What this calculator works out
Maternity pay is one of the few things in payroll where the employee and the employer are looking at completely different numbers from the same set of facts. Both answers come from the same calculation, so this tool gives you both:
Maternity pay is one of the few things in payroll where the employee and the employer are looking at completely different numbers from the same set of facts. Both answers come from the same calculation, so this tool gives you both:
- If you are an employee: your average weekly earnings, what you get for the first six weeks, what you get for the following 33 weeks, and the total across the full 39 weeks of paid leave.
- If you are an employer: all of the above, plus the employer's National Insurance on the maternity pay, how much you can recover from HMRC, and your net position, which for a smaller employer can be a credit rather than a cost.
Statutory Maternity Pay rates for 2026/27
Statutory Maternity Pay runs for 39 weeks. Maternity leave itself can run for 52 weeks, so the last 13 weeks of leave are unpaid unless the employer offers something more generous of its own.
| Period | What is paid | Notes |
|---|---|---|
| Weeks 1 to 6 | 90% of your average weekly earnings | There is no cap on this. The higher your earnings, the higher these six weeks. |
| Weeks 7 to 39 | £194.32 a week, or 90% of your average weekly earnings if that is lower | Most people get the flat £194.32. Only those earning under about £216 a week get the 90% figure instead. |
| Weeks 40 to 52 | Nothing under the statutory scheme | Leave continues and your job is protected, but the pay stops. |
Statutory Maternity Pay is treated like wages. It is taxable, National Insurance comes off it, and any student loan repayment continues. Every figure on this page is gross, so what reaches your account will be a little lower.
Do you qualify for Statutory Maternity Pay?
Three things have to be true. Miss any one of them and Statutory Maternity Pay is not payable, though that does not always mean nothing is payable.
| Condition | What it means |
|---|---|
| 26 weeks of continuous employment | You must have worked for the same employer for at least 26 continuous weeks by the end of the qualifying week, which is the 15th week before the week your baby is due. |
| Average weekly earnings of at least £129 | Your average weekly earnings must be at or above the Lower Earnings Limit, which is £129 a week for 2026/27. |
| Correct notice and proof | You need to tell your employer at least 28 days before you want the pay to start, and give them proof of the pregnancy, normally the MATB1 certificate from your midwife or doctor. |
The earliest Statutory Maternity Pay can start is 11 weeks before the week the baby is due. It also starts automatically if the baby arrives early, or if you are off work with a pregnancy-related illness in the last four weeks before the due date.
How average weekly earnings are worked out
This is the part that catches people out. Average weekly earnings are not your salary divided by 52; they are the average of what you were actually paid in the eight weeks ending with the qualifying week. For most people on a steady salary the two come to almost the same thing, which is why this calculator will fill it in from your salary if you leave the field blank. They come apart if anything unusual falls in that eight-week window: a bonus paid in those weeks pushes the average up, and a period of unpaid or reduced pay pulls it down. If your hours vary, or you are paid commission, or you were off sick during that period, use your actual earnings rather than the salary shortcut.
Worked example on a £25,000 salary
| Line | Amount | How it is worked out |
|---|---|---|
| Average weekly earnings | £480.77 | £25,000 divided by 52 |
| Weeks 1 to 6 | £432.69 a week | 90% of £480.77, no cap |
| Weeks 7 to 39 | £194.32 a week | The flat rate is lower than 90% of earnings |
| First 6 weeks in total | £2,596.15 | 6 at £432.69 |
| Next 33 weeks in total | £6,412.56 | 33 at £194.32 |
| Total over 39 weeks, gross | £9,008.71 | Before tax and National Insurance |
| Weeks 40 to 52 | £0.00 | Leave continues, statutory pay does not |
Almost £2,600 arrives in the first six weeks and the remaining £6,400 is spread across the next eight months. That drop is sharp, and it is worth planning the unpaid final 13 weeks of leave well in advance. Check your take-home when you go back to work with our Salary Tax Calculator, particularly if you are returning part time.
Reclaiming Statutory Maternity Pay from HMRC
Most employers assume maternity pay is a straight cost. For a smaller business it usually is not, and quite often it is not a cost at all, because HMRC lets you reclaim most or all of it, and small employers can reclaim more than they paid.
| Your position | You can recover | What that means |
|---|---|---|
| Total Class 1 National Insurance for the previous tax year was £45,000 or lower | 109% of the Statutory Maternity Pay | This is Small Employers' Relief. You get back more than you paid out, because the extra 9% is compensation for the employer's National Insurance. |
| Total Class 1 National Insurance for the previous tax year was above £45,000 | 92% of the Statutory Maternity Pay | You carry the remaining 8% plus the National Insurance. |
Source: HMRC rates and thresholds for employers 2026 to 2027
The £45,000 test is on total Class 1 National Insurance, meaning employee and employer contributions added together, not the employer’s share alone. You recover the money by reducing the PAYE payment you make to HMRC each month, so it comes back as cash flow rather than a refund cheque.
The employer's net position, worked through
Same employee as before, on £25,000, with £9,008.71 of Statutory Maternity Pay over the 39 weeks.
| Line | Small employer (109%) | Larger employer (92%) |
|---|---|---|
| Statutory Maternity Pay paid out | £9,008.71 | £9,008.71 |
| Employer's National Insurance on it | £789.71 | £789.71 |
| Total cash out | £9,798.42 | £9,798.42 |
| Recovered from HMRC | £9,819.50 | £8,288.02 |
| Net position | £21.08 in credit | £1,510.40 cost |
For the smaller employer, the 39 weeks of maternity pay cost the business nothing at all: the 9% compensation is designed to cover the National Insurance and on these figures it slightly more than does. The recovery only happens if payroll is set up to claim it. If the employee is a sponsored worker, maternity leave normally has to be reported to the Home Office within a set time limit, which our group company Work Permit Cloud advises on.
If your employee does not qualify
Not qualifying for Statutory Maternity Pay does not mean nothing is payable. If you are the employer, you need to issue an SMP1 form specifying the reason for non-qualification, and your employee may still be eligible for Maternity Allowance instead. If you are the employee, the same result reads differently, because issuing the SMP1 is your employer's job rather than yours: you would need to give your employer at least 28 days' notice and proof of the pregnancy, and you may still be eligible for Maternity Allowance, paid by the DWP rather than your employer. A drop in household income during maternity leave can also change what someone is entitled to more widely. Universal Credit applications cover that wider side.
About Maternity Allowance
Paid by the Department for Work and Pensions rather than by the employer, and it runs for up to 39 weeks.
| Situation | What you can get |
|---|---|
| Employed, or recently stopped working | £194.32 a week or 90% of your average weekly earnings, whichever is lower |
| Self-employed | Between £27 and £194.32 a week, depending on the Class 2 National Insurance contributions paid in the 66 weeks before the baby is due |
Source: Maternity Allowance and Maternity Allowance eligibility on GOV.UK
What this calculator does not cover
- Contractual maternity pay. Many employers pay more than the statutory minimum. Only the statutory element can be recovered from HMRC, so anything above it is a real cost to the business.
- Tax and National Insurance on the pay itself. Every figure here is gross.
- Keeping in touch days. An employee can work up to 10 keeping in touch days during maternity leave without losing that week’s pay, and how those days are paid is a matter for the employer.
- Holiday. Holiday entitlement carries on building up through the whole 52 weeks of maternity leave, including the unpaid part. Our Holiday Calculator will work it out.
- Pension contributions during leave. The employer usually has to keep contributing based on the employee’s normal pay, not the reduced maternity pay.
- Shared Parental Leave, adoption, paternity and neonatal care pay. Different schemes with their own rules, though several share the same £194.32 weekly rate.
- Twins or multiple births. Statutory Maternity Pay does not increase, which surprises people.
Figures are gross and are estimates based on the information entered. Statutory Maternity Pay is taxable and subject to National Insurance through normal payroll. Please contact WPC Accountants before relying on these figures for cash flow planning.
Frequently asked questions
- For the first six weeks you get 90% of your average weekly earnings, with no upper limit. For the following 33 weeks you get £194.32 a week, or 90% of your average weekly earnings if that is lower. That is 39 weeks of pay in total. The final 13 weeks of the 52-week leave period are unpaid unless your employer offers more than the statutory minimum.
- Average weekly earnings of £480.77 give you £432.69 a week for the first six weeks, which is £2,596.15, then £194.32 a week for 33 weeks, which is £6,412.56. That is £9,008.71 gross across the 39 weeks. Tax, National Insurance and any student loan repayment come off that in the normal way.
- You need three things. You must have worked for the same employer for at least 26 continuous weeks by the end of the qualifying week, which is the 15th week before your baby is due. Your average weekly earnings must be at least £129 a week. And you must give your employer at least 28 days’ notice and proof of the pregnancy, normally the MATB1 certificate.
- They are the average of what you were actually paid in the eight weeks ending with the qualifying week, not your annual salary divided by 52. For someone on a steady salary the two are almost the same. They differ if a bonus, unpaid leave, sick pay or variable hours fall in that eight-week window, so it is worth checking rather than assuming.
- The earliest is 11 weeks before the week your baby is due. It also starts automatically if the baby is born early, or if you are off work with a pregnancy-related illness in the four weeks before your due date. Otherwise it starts on the date you told your employer you wanted it to begin.
- Yes, and most employers recover more of it than they expect. For 2026/27 you can recover 92% of the Statutory Maternity Pay you pay out, or 109% if your total Class 1 National Insurance for the previous tax year was £45,000 or lower. The higher rate is Small Employers’ Relief, and the extra 9% is compensation for the employer’s National Insurance.
- It lets a smaller business recover 109% of the statutory maternity pay it has paid instead of 92%. You qualify if your total Class 1 National Insurance for the previous tax year was £45,000 or lower. Note that the test is on the total of employee and employer contributions added together, not on the employer’s share alone.
- Often less than people assume, and for a small employer sometimes nothing. On a £25,000 salary, a business paying £9,008.71 of maternity pay and £789.71 of employer’s National Insurance can recover £9,819.50 at the 109% rate, leaving it £21.08 ahead. A larger employer recovering 92% would be around £1,510 out of pocket. The real cost of maternity leave is usually cover and recruitment rather than the pay.
- By reducing the PAYE payment made to HMRC for that period rather than by claiming a refund, so it comes back as cash flow. If the recovery is larger than the PAYE bill, you can apply to HMRC for advance funding. The claim only happens if payroll is set up to make it, which is why some businesses pay maternity pay for years without ever recovering it.
- It is the form an employer gives an employee who does not qualify for Statutory Maternity Pay, setting out the reason. It matters because the employee needs it to claim Maternity Allowance instead, so issuing it promptly is not a formality. It should be given within 28 days of the request for maternity pay or of the birth.
- Maternity Allowance is paid by the Department for Work and Pensions rather than by an employer, and it is for people who do not qualify for Statutory Maternity Pay, including many self-employed people. It runs for up to 39 weeks. If you are employed or have recently stopped working it is £194.32 a week or 90% of your average weekly earnings, whichever is lower. If you are self-employed it is between £27 and £194.32 a week depending on the Class 2 National Insurance you have paid.
- Yes. Statutory Maternity Pay is treated as earnings, so Income Tax, employee National Insurance and any student loan repayment are deducted through payroll as normal. Because your income for the year is lower than usual, some people end up having paid too much tax and are due a refund, which is worth checking at the end of the tax year.